The Role of a Culture of Compliance in Information Technology Governance
Syaiful Ali, Peter Green, Michael Parent · QUT ePrints (Queensland University of Technology) · 2009
Abstract. Ethics has been perceived as one of the most important factors in establishing good corporate governance. Information Technology (IT) plays an increasing role in helping modern organizations to achieve their goals, and it has become critical in creating and implementing effective IT governance mechanisms. This study examines the extent to which an ethic or culture of compliance in IT within an organization influences the overall effectiveness of IT governance, and the factors that contribute to this effect. Responses from 122 internal auditors, members of ISACA (Information Systems and Audit Control Association) Australia, show that two factors contributed to the ethics or culture of compliance in IT: corporate communication systems and the involvement of senior management in IT. This study advances our understanding of the roles of IT governance mechanisms and their impact on the overall effectiveness of IT governance. Furthermore, the findings of this study provide empirical results on the IT governance mechanisms that have been previously studied mainly by normative and case study approaches. Keywords: compliance, ethics, information technology, IT governance, Australia. 1